Chart of Accounts

Create Account

Code Name Type Balance Status
1000 Assets parent asset —
1010 Cash asset —
1020 Checking Account asset $123,552.08
1030 Savings Account asset $15,000.00
1100 Accounts Receivable asset $10,671.00
1200 Inventory asset $8,500.00
1210 Raw Materials - Grain asset —
1220 Raw Materials - Hops asset $1,720.00
1230 Raw Materials - Yeast asset —
1240 Raw Materials - Other asset —
1250 Packaging Materials asset —
1260 Finished Goods - Beer asset —
1270 Food Inventory asset —
1280 Merchandise Inventory asset —
1300 Prepaid Expenses asset —
1500 Fixed Assets asset —
1510 Brewing Equipment asset $185,000.00
1520 Restaurant Equipment asset $45,000.00
1530 Furniture & Fixtures asset $28,000.00
1540 Vehicles asset —
1550 Leasehold Improvements asset $62,000.00
1590 Accumulated Depreciation asset ($67,000.00)
2000 Liabilities parent liability —
2010 Accounts Payable liability $1,200.00
2100 Credit Card Payable liability —
2200 Sales Tax Payable liability —
2210 NC Sales Tax liability $9,506.99
2220 County Sales Tax liability $4,503.30
2300 Excise Tax Payable liability —
2310 NC Excise Tax liability —
2320 Federal Excise Tax (TTB) liability ($3,500.00)
2400 Payroll Liabilities liability —
2410 Wages Payable liability —
2420 FICA Payable liability $6,081.75
2430 NC Withholding Payable liability $4,450.00
2440 Federal Withholding Payable liability $14,350.00
2450 Tips Payable liability $9,000.00
2500 Loans Payable liability —
2510 Equipment Loans liability —
2520 SBA Loan liability $121,400.00
3000 Equity parent equity —
3010 Owner's Equity equity $193,500.00
3020 Owner's Draws equity —
3030 Retained Earnings equity —
4000 Income parent income —
4100 Beer Sales income —
4110 Taproom Sales income $117,232.00
4120 Package Sales (off-premise) income $5,120.00
4130 Growler / Crowler Sales income $4,575.00
4140 Distribution Sales income $13,314.00
4200 Food Sales income —
4210 Dine-in Food income $77,466.00
4220 Takeout Food income —
4230 Catering Revenue income —
4300 Merchandise Sales income $5,449.00
4400 Event Revenue income $6,331.00
4500 Other Income income —
4510 Interest Income income —
4520 Tips Income (house) income $25,993.00
5000 Cost of Goods Sold parent expense —
5100 COGS - Beer expense —
5110 Ingredients - Grain expense $12,026.00
5120 Ingredients - Hops expense $6,690.00
5130 Ingredients - Yeast expense $1,920.00
5140 Ingredients - Adjuncts expense —
5150 Packaging - Cans/Bottles expense $8,950.00
5160 Packaging - Labels expense $2,670.00
5170 Packaging - Cases/Carriers expense —
5180 CO2 & Gases expense $855.00
5190 Water & Chemicals expense —
5200 COGS - Food expense —
5210 Food Ingredients expense $42,606.00
5220 Food Supplies (disposables) expense —
5300 COGS - Merchandise expense —
6000 Operating Expenses parent expense —
6010 Rent / Lease expense $13,500.00
6020 Utilities expense —
6021 Electric expense $5,550.00
6022 Water / Sewer expense $2,040.00
6023 Gas expense $1,260.00
6024 Internet / Phone expense $567.00
6030 Insurance expense $4,950.00
6040 Permits & Licenses expense —
6041 ABC License expense $800.00
6042 TTB Permit expense —
6043 Health Permits expense —
6050 Marketing & Advertising expense $2,259.00
6060 Professional Services expense $1,560.00
6061 Accounting expense —
6062 Legal expense —
6070 Payroll Expense expense —
6071 Brewery Staff Wages expense $16,000.00
6072 Kitchen Staff Wages expense $20,500.00
6073 Server / Bar Wages expense $19,000.00
6074 Management Salaries expense $24,000.00
6075 Payroll Taxes (employer) expense $6,081.75
6076 Workers Comp expense —
6080 Depreciation expense —
6090 Bank & Merchant Fees expense —
6091 Payment Processing expense $6,724.21
6092 Bank Service Charges expense $135.00
6100 Repairs & Maintenance expense $1,865.00
6110 Cleaning & Janitorial expense $1,020.00
6120 Small Equipment & Tools expense —
6130 Delivery & Distribution expense —
6140 Taproom Supplies expense —
6150 Office & Admin expense —
6200 Meals & Entertainment expense —
6300 Miscellaneous Expense expense —